It is the tax which should be in the service of the work and the work that needs to be at the service of tax: thus can be summarised as the UMP candidate's tax bill. "It is better that taxing the worker creates wealth", launched Nicolas Sarkozy outlined his intention to cap the amount of direct taxes in half of the income. Easily understandable, the proposal has a strong symbolic scope but affects mainly the holders of heritage. It is the case, also free of inheritance tax, already in force for 80 of the inheritance. The measure which would have the most practical effects is the tax exemption on overtime. A very tricky to implement the rest provision. But after the reform of the tax instituted by Dominique de Villepin, it becomes difficult to Nicolas Sarkozy to give body to his strategy for relief of taxation on labour. It is intended to create a favourable to growth, thus the debt dynamics. "Labour will help rebalance our public finances, ensure the candidate. UMP also promises to Cap compulsory levies to 40 of GDP.

The Socialist candidate is that sentence more than a tax strategy. Three months of the presidential election, she was responsible for Dominique Strauss-Kahn, Didier Migaud and FranÃ§ois Marc to suggest a doctrine. After the controversy caused by the first Secretary of the PS, which announced a challenge of 2007 for those tax cuts earning more than 4.000 euros of net salary, it ruled out "any new taxation that discourages work or effort". It promises not to increase taxation, which does not exclude the redistribution. His spokesman, Jean-Louis Bianco, confirmed in circumstances, yesterday, redistributive fiscal project of the PS philosophy: "Nicolas Sarkozy, he said, is interested in the fate of tens of thousands of the richest taxpayers." What we are concerned, we are millions of people struggling to live.

Jean-Marie Le Pen: State less and less tax

As in 2002, the President of the national Front proposes less State and tax. By referendum, he suggested to bring back to 35 of the GDP level of compulsory and refocus its sovereign functions State and national preference. Jean-Marie Le Pen, who has expanded its project, wants to bring 4 to 3 the number of slices of the scale of the tax (10, 15, 20) and promises application thresholds "favouring the poorest" the aim was to "move" towards the abolition of this tax. The premium for the employment and the family quotient would be also kept tax share as soon as the first child for the birth. The ISF would be not be deleted, but the principal residence would be deducted.

FranÃ§ois Bayrou: no

decline of levies

"As long as heavy a debt will weigh on future generations", the candidate of the UDF judge illusory to lower the level of taxes. On the other hand, it promises what Pierre Albertini, conductor of centrist project, called a "course correction": transfer the burdens on working towards "other markers of economic activity", via a combination of CSG and VAT social. To maintain the level of tax revenues, he plans to remove most of the tax exemptions. The ISF would be not be deleted but corrected, FranÃ§ois Bayrou suggesting "a broad-based but light rate heritage tax", of the order of "one thousand".

Marie-George Buffet: levying high income

The PC candidate promises "big tax reforms" hitting, as of 2008, high income. She wants to achieve 9-slice of tax, the marginal rate being increased to 55 and the taxable minimum to 18,000 euros. The ISF would see its rate double for the heritage from 750,000 euros to 1.2 million euros, and triple beyond. It proposes to gradually reduce to 0 VAT on the products of first necessity.